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Board of Inland Revenue


The Board of Inland Revenue is constituted under section 3 of the Inland Revenue Ordinance. It has the Financial Secretary as its Chairman and 4 other appointed members, of which only one can be a Government official. Its Secretary is a Deputy Commissioner of Inland Revenue. The Board operates independently of the Inland Revenue Department.


To prescribe -

  • Returns to be used for property tax, salaries tax , profits tax and personal assessment or the form of the returns
  • Rates of annual allowance for depreciation on machinery and plant
  • Procedures relating to applications for refunds and relief, appeals procedures, and, miscellaneous matters as authorised



The Honourable Paul CHAN Mo-po, GBS, MH, JP

Financial Secretary (ex officio)


Commissioner of Inland Revenue (ex officio)

Mr. LO Wai-pak, Weber
    Citi Country Officer & CEO, Hong Kong & Macau
    Citibank, N.A.
    Appointed to the Board on 1 March 2018

Ms CHAN Yi-ting, Bonnie
    Davis Polk & Wardwell
    Appointed to the Board on 1 September 2017

Ms CHOI Yi-tak
    CW CPA
    Appointed to the Board on 1 September 2015


Deputy Commissioner of Inland Revenue


Commissioner's Unit, Inland Revenue Department

Telephone : 2594 5002